38.6.301 PROPER ACCOUNTING TREATMENT FOR ACCEPTABLE CONSERVATION EXPENDITURES
(1) Gas and electric utilities operating in Montana shall account for acceptable conservation expenditures in the following manner:
(a) Conservation costs in the following categories will be deferred in a subaccount of account 186, miscellaneous deferred debits, and subsequently amortized to a subaccount of account 557, other expenses (other power supply expenses) :
(i) Costs of conservation assets:
(A) Customer loans;
(B) Cash payments to customers;
(C) Measures installed at company's expense;
(D) Customer conservation investment decision assistance.
(ii) Asset acquisition costs:
(A) Specific acquisition program development, promotion, and labor costs;
(B) Associated general supervision rents, leases, overheads.
(b) Weatherization loan balances would continue to be reflected in account 124, other investments.
(c) Conservation costs in the following categories will be expensed as they are incurred in the proper expense account:
(i) Administrative costs:
(A) Conservation planning: supply curve, demand side
(B) On-going research and development;
(C) General advertising;
(D) Program tracking and reporting;
(E) General training and staff development;
(F) Associated general supervision, rents, leases, overheads.
(A) Uncollectible accounts;
(B) Customer service activities: high bill complaints,
(C) Miscellaneous items not acquisition related.
(2) AFUDC-like carrying charges will be allowed to accrue on deferred balances of conservation investments.
(3) Ratemaking may modify charges and balances made to and contained in the above accounts.